Penentuan Harga Jual dan BEP Kopimas Di Kelompok TKM Wajada Desa Cilangkap Kabupaten Banyumas

Abstrak

This study was done in Wajada self-employed group in Cilangkap Village, Gumelar sub-district, Banyumas district. The goal of the study is to determine the Cost of Goods Manufactured to calculate the selling price. Full costing method is a costing system that assigns all cost involved with manufacturing specific product, including raw material costs, direct labor costs, and factory overhead costs, both fixed and variable costs. The selling price can be calculated by adding the cost of goods manufactured to the desired profit. The primary data is obtained by interviewing with the source person based on the questionaries and the secondary data is obtained from the documents related to the study. The study showed that the cost of goods manufactured is Rp13.146. If the desired profit margin is 20%, the suggested selling price is Rp15.800. Yet, the current selling price is Rp14.000. To obtain the desired profit, the researcher advised raising the price to Rp15.800 or doubling production capacity. The break even point will e reached at a sales volume of 183 packs or IDR2.558.116. A margin of safetyof 23,9 percent means that level of sales in that position cannot fall from more than 23,9 percent so that the business does not incur a loss.

Keywords: agro-industry, desmigratif, kopimas, selling price